Found inside – Page 12Any extension of time granted to file your calendar year income tax return will ... If you list tangible personal property ( such as a car ) , describe the ... Found inside – Page 59Division of Unemployment Compensation of Department of Labor and Employment Security requires quarterly returns and ... Tax due and payable by personal representative on or before last date prescribed by law for paying federal estate tax ... tax is extended , provided personal representative files with Department copy of approved Federal extension notice ... of U . S gross estate includes real property situated in Florida , tangible personal property having actual situs in Florida ... Found inside – Page 149149 intangin Assessmthe significa nd personal property in property taxes , unless talendar year 1 281 FLORIDA 1 282 What are the significant Dates in the ... Found inside – Page 51Personal representative of every estate required to file federal estate tax return , must file on or before last date prescribed for filing ... was not resident of U.S. and whose gross estate includes real property situated in Florida , tangible personal property having actual situs in ... Department of Revenue shall allow extension of time for filing return if personal representative files copy of approved Federal ... Found inside – Page 4C. Use Taxation Of Services Under The Florida And Massachusetts Acts 116 codes . ... Presumptions relating to services affecting real property and tangible personal property were essentially the same as those used in Florida . ... from the purchaser's most recent taxable year as reflected in the Massachusetts Corporate Excise Tax returns . ... formats and The distinguishing factors of both legislative enactments was the extension of each states ' use taxes to the newly taxable services . Found inside – Page 1451 281 FLORIDA 1 282 What are the Significant Dates in the Florida Property Tax Cycle ? ... Deadline for filing property tax returns : April 1 ( Sec . 193.052 ... The state is prohibited from imposing a property tax on real estate or tangible personal property ( Sec . ... speaking , if the unit is directly used in a manufacturing process or is a ction or extension of such equipment , it is considered personal property . Found inside – Page 117Dates for filing returns All returns shall be filed according to the following schedule : ( 1 ) Tangible personal property ... Florida Jur . Forms Legal and Business $ 35:42 , Florida Property Taxes . 193.063 . Extension of date for filing tangible ... Found inside – Page 803198.34 Disposition of proceeds from taxes , 198.14 Failure to make return ; extension of time 198.35 Interpretation and construction . for filing . ... When used in this and the term " intangible personal property " means incorporeal personal property including chapter the term ... of the applic- of real property situate in this state , upon able federal revenue act ; tangible personal property having an actual ( 10 ) ... Found inside – Page 47... preparation or presentation of personal property in Florida , tax is sum equal to amount of credit allowable for false return , shall constitute third ... 5 % on sales and leases of tangible property , leases for storage , or after qualifying as such , must give written notice thereof to ... or off premises ) , fuel used by railroads and ships when allow extension of time for filing upon filing copy of Federal extension . Found inside – Page 240U.S. Small Business Corporation Income Tax Return rations that have previously ... Tangible property other than real prop orty - Tangible personal property ... Found inside – Page 8The Magazine of the Real Property, Probate and Trust Law Section of the American Bar Association ... have looked at fiduciary accounting software , estate planning software , and estate and gift tax return preparation software . ... individual retirement accounts , life insurance policies , partnership interests , tangible personal property , and just ... The built - in deed forms are presently best suited to a California practice , but the author is working on forms for Florida and other states . Found inside – Page 212Florida General corporate income tax may be considered , 1971 . Montana . " Almost certain " that corporation license tax will be extended to banks , 1971 ; ( and this has occurred ) . ... Bank exemption from tangible personal property tax may be reviewed , because of leasing authorization ( see table 1 ) . ... response from the supervisors of State baliks was strongly in favor of permanently amending section 5219 o ? the Revised Statutes in the form provided in section 2 of P.L. 91–156 . Found inside – Page 599196.4155 , F.S. ) Extension of time . —Taxpayers who pay on an installment basis may ... Taxpayers must file tangible personal property tax returns by April ... Found inside – Page 53ol SALES TAXES SALES TAXES EXTENDED TO SERVICES The extension of sales taxes to services has figured ... The contractor may petition for a refund of one-half percent of the tax paid on materials actually used on the job. ... UTAH imposed its sales tax on amounts paid for services for the repair or installation of tangible personal property; the rental of hotel ... freight charges incurred after the consummation of a purchase were held not subject to the Florida use tax by the state ... This reference book defines hundreds of terms related to buildings, properties, markets, regulations, and appraisal. Found inside – Page 307Employment taxes : Federal Insurance Contributions Act“ Form 941 ... and sales of tangible personal property-Foreign taxes , based on earned income , credit ... Found inside – Page 225304 , 197 . 333 , Florida Statutes ( CCH FLORIDA TAX REPORTS I 20 - 610 , 21 - 010 , 21 - 015 ) . Forms : DR - 405 , Tangible Personal Property Tax Return ... An essential volume for anyone needing information on the property tax: appraisers, taxpayers, students, reformers, government officials. Adopted as the official assessment manual by many states. A readable, authoritative text. Found inside – Page 6If a taxpayer obtains an extension for filing its federal income tax return , a like extension will be allowed for filing its West Virginia corporation net ... Sales of telecommunication services subject to the surtax are fully taxable because the $ 5,000 limitation only applies to items of tangible personal property . ( Rules 12A - 15.002 and 12A - 15.004 , Florida Department of Revenue , effective March 17 , 1993. ) ... Found inside – Page 4328PERSONAL EXPLANATION Friday , February 13 , 2009 Mr. HASTINGS of Florida . ... Bolivian , and Argentinean gov- come taxes on tangible personal property . Found inside – Page 334The sioner upon presentation of proof to his salisfacadditional estate tax is payable within 17 months tion will refund the ... payment claim for such . of the federal tax is extended , in which case the Payment estate tax is payable within 60 days from the expiration of the extended period . ... within the state , upon tangible personal property located within the state , upon FLORIDA intangible personal property ... Found inside – Page 701Persons who are hearing or speech impaired can contact the Commission using the Florida Dual Party Relay System , 711 . ... general business of the Commission including applications for Annual Renewal , Licensure Extensions , Extensions of Annual License ... The study was based on Florida data retrieved from tangible personal property tax returns filed from 1998 through 2003 in several counties . Found inside – Page 60Personal representative of every estate required to file federal estate tax return , must file Florida return consisting of executed copy of ... was not resident of U.S. and whose gross estate includes real property situated in Florida , tangible personal property having actual situs in ... Department of Revenue must allow extension of time for filing return if personal representative files copy of approved Federal ... This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and ... This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Found inside... displays as real property qualified for replacement is allowed provided such property wasn't previously treated as tangible personal property as shown by ... has not expired , and by filing the tax return for the year the election is made not later than its prescribed due date , including extensions . ... Under Florida law , ized . Found inside – Page 153Deadline for filing property tax returns : April 1 ( Sec . ... All real and personal property in Florida and all personal property belonging to residents of ... Found inside – Page 1321986 Instructions for Form 1120L IRS Department of the Treasury separate ... for Automatic Extension of Time To File Corporation Income Tax Return to ... Found inside – Page 142Florida General corporate income tax may be considered , 1971 . ... Bank exemption from tangible personal property tax may be reviewed , because of leasing ... Found inside – Page 214Title varies : Extension Roll , 1909 - ll , 1858 - 91 in Assessment Rolls , entry 272 ; 1932 - - in Tax Return Rolls , entry 274 . Record of tax on personal property , showing date , name of owner , description of tangible and intangible property , political unit , tax rate , and total tax . ... s 8th fl . va . Delinquencies 274 . TAX HETURN ROLLS , 1859 - - . 276 v . ( labeled by name of city or township and dated ) . Found inside – Page 15-18Table 15.02 Estate Tax ( continued ) When Must Payment of Tax Be Made ? ... tangible personal property in the state is mulfiling the return , taxes paid to ... Found inside – Page 215following definitions taxes : shall apply in the imposition of ad valorem ( 3 ) " County property appraiser tax - assessor ... Extension on the tax rolls shall be made according to regulation promulgated by the department in order properly to reflect the general law . ... if such property is included in the tax return being filed in the county in this state where such tangible personal property is permanently located . Found inside – Page 373If Federal Estate Tax return required , copy of " Federal Preliminary Notice " may be filed in lieu of state form . ... realty situate and tangible personalty having actual situs in this state and intangible personalty physically present in state . ... due , and time of payment has not been extended , Commissioner may levy on and sell real and personal property of estate . ... in state , reduced by amount paid as sales tax in state of acquisition if such state gives similar credit for Florida sales tax . As the official assessment manual by many states actual situs in this and! ( CCH Florida tax REPORTS I 20 - 610, 21 - 010, 21 - 010 21... 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